The Rebate of State and Central Taxes and Levies (RoSCTL) Scheme is entitled to the export of apparel and made-ups only. It’s an export Incentive Scheme that provides duty credit transferable and sellable scrips on the FOB value of export.
At the World Trade Organisation (WTO), a complaint has been filed against the Indian Government by the USA. The USA has claimed that the Government of India (GOI) grants undue benefits to the Indian exporter under various export incentive schemes, such as the MEIS scheme, which is against the WTO rules and regulations. In the future, the scheme would be extended to benefit all the sectors.
RoSCTL Scheme was approved by the cabinet as it extended rebates all state and central taxes for government and made-ups. This replaced the Rebate of State Levies (RoSL) Scheme which only gave rebates of state taxes.